This section of the FEDERAL REGISTER

contains notices to the public of the proposed

issuance of rules and regulations. The

purpose of these notices is to give interested

persons an opportunity to participate in the

rule making prior to the adoption of the final

rules.

Proposed Rules Federal Register

86840 

Vol. 88, No. 240 

Friday, December 15, 2023 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2023–2240; Project 

Identifier MCAI–2023–00936–T] 

RIN 2120–AA64 

Airworthiness Directives; Airbus SAS 

Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: The FAA proposes to 

supersede Airworthiness Directive (AD) 

2021–24–20, which apply to all Airbus 

SAS Model A350–941 and –1041 

airplanes, and AD 2023–03–05, which 

apply to certain Airbus SAS Model 

A350–941 and –1041 airplanes. AD 

2021–24–20 requires repetitive water 

drainage and plug cleaning of the leftand right-hand slat geared rotary 

actuators (SGRAs) having a certain part 

number installed on slat 5 track 12 with 

certain functional item numbers. AD 

2023–03–05 requires revising the 

existing maintenance or inspection 

program, as applicable, to incorporate 

new or more restrictive airworthiness 

limitations. Since the FAA issued AD 

2021–24–20 and AD 2023–03–05, the 

FAA has determined that new or more 

restrictive airworthiness limitations are 

necessary. This proposed AD would 

continue to require certain actions in 

AD 2021–24–20 and AD 2023–03–05 

and would require revising the existing 

maintenance or inspection program, as 

applicable, to incorporate new or more 

restrictive airworthiness limitations, as 

specified in a European Union Aviation 

Safety Agency (EASA) AD, which is 

proposed for incorporation by reference 

(IBR). The FAA is proposing this AD to 

address the unsafe condition on these 

products. 

DATES: The FAA must receive comments 

on this proposed AD by January 29, 

2024. 

ADDRESSES: You may send comments, 

using the procedures found in 14 CFR 

11.43 and 11.45, by any of the following 

methods: 

• Federal eRulemaking Portal: Go to 

regulations.gov. Follow the instructions 

for submitting comments. 

• Fax: 202–493–2251. 

• Mail: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue SE, 

Washington, DC 20590. 

• Hand Delivery: Deliver to Mail 

address above between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. 

AD Docket: You may examine the AD 

docket at regulations.gov under Docket 

No. FAA–2023–2240; or in person at 

Docket Operations between 9 a.m. and 

5 p.m., Monday through Friday, except 

Federal holidays. The AD docket 

contains this NPRM, the mandatory 

continuing airworthiness information 

(MCAI), any comments received, and 

other information. The street address for 

Docket Operations is listed above. 

Material Incorporated by Reference: 

• For EASA material that is proposed 

for IBR in this NPRM, contact EASA, 

Konrad-Adenauer-Ufer 3, 50668 

Cologne, Germany; telephone +49 221 

8999 000; email ADs@easa.europa.eu; 

website easa.europa.eu. You may find 

this material on the EASA website at 

ad.easa.europa.eu. It is also available at 

regulations.gov under Docket No. FAA– 

2023–2240. 

• You may view this service 

information at the FAA, Airworthiness 

Products Section, Operational Safety 

Branch, 2200 South 216th St., Des 

Moines, WA. For information on the 

availability of this material at the FAA, 

call 206–231–3195. 

FOR FURTHER INFORMATION CONTACT: Dat 

Le, Aviation Safety Engineer, FAA, 1600 

Stewart Avenue, Suite 410, Westbury, 

NY 11590; telephone 516–228–7300; 

email 9-avs-nyaco-cos@faa.gov. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

The FAA invites you to send any 

written relevant data, views, or 

arguments about this proposal. Send 

your comments to an address listed 

under ADDRESSES. Include ‘‘Docket No. 

FAA–2023–2240; Project Identifier 

MCAI–2023–00936–T’’ at the beginning 

of your comments. The most helpful 

comments reference a specific portion of 

the proposal, explain the reason for any 

recommended change, and include 

supporting data. The FAA will consider 

all comments received by the closing 

date and may amend this proposal 

because of those comments. 

Except for Confidential Business 

Information (CBI) as described in the 

following paragraph, and other 

information as described in 14 CFR 

11.35, the FAA will post all comments 

received, without change, to 

regulations.gov, including any personal 

information you provide. The agency 

will also post a report summarizing each 

substantive verbal contact received 

about this NPRM. 

Confidential Business Information 

CBI is commercial or financial 

information that is both customarily and 

actually treated as private by its owner. 

Under the Freedom of Information Act 

(FOIA) (5 U.S.C. 552), CBI is exempt 

from public disclosure. If your 

comments responsive to this NPRM 

contain commercial or financial 

information that is customarily treated 

as private, that you actually treat as 

private, and that is relevant or 

responsive to this NPRM, it is important 

that you clearly designate the submitted 

comments as CBI. Please mark each 

page of your submission containing CBI 

as ‘‘PROPIN.’’ The FAA will treat such 

marked submissions as confidential 

under the FOIA, and they will not be 

placed in the public docket of this 

NPRM. Submissions containing CBI 

should be sent to Dat Le, Aviation 

Safety Engineer, FAA, 1600 Stewart 

Avenue, Suite 410, Westbury, NY 

11590; telephone 516–228–7300; email 

9-avs-nyaco-cos@faa.gov. Any 

commentary that the FAA receives that 

is not specifically designated as CBI will 

be placed in the public docket for this 

rulemaking. 

Background 

The FAA issued AD 2021–24–20, 

Amendment 39–21841 (86 FR 72838, 

December 23, 2021) (AD 2021–24–20), 

for all Airbus SAS Model A350–941 and 

–1041 airplanes. AD 2021–24–20 was 

prompted by an MCAI originated by 

EASA, which is the Technical Agent for 

the Member States of the European 

Union. EASA issued AD 2021–0130R1, 

dated June 10, 2021 (EASA 2021– 

0130R1) (which corresponds to FAA AD 


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Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Proposed Rules 86841 

2021–24–20), to correct an unsafe 

condition. 

AD 2021–24–20 requires repetitive 

water drainage and plug cleaning of the 

left- and right-hand SGRAs having a 

certain part number installed on slat 5 

track 12 with certain functional item 

numbers. The FAA issued AD 2021–24– 

20 to address SGRA jams, which could 

result in reduced control of the airplane. 

The FAA also issued AD 2023–03–05, 

Amendment 39–22330 (88 FR 10011, 

February 16, 2023) (AD 2023–03–05), 

for certain Airbus SAS Model A350–941 

and –1041 airplanes. AD 2023–03–05 

was prompted by an MCAI originated by 

EASA, which is the Technical Agent for 

the Member States of the European 

Union. EASA issued AD 2022–0127, 

dated June 28, 2022 (EASA 2022–0127) 

(which corresponds to FAA AD 2023– 

03–05), to correct an unsafe condition. 

AD 2023–03–05 requires revising the 

existing maintenance or inspection 

program, as applicable, to incorporate 

additional new or more restrictive 

airworthiness limitations. The FAA 

issued AD 2023–03–05 to address 

hazardous or catastrophic airplane 

system failures. In addition, paragraph 

(m) of AD 2023–03–05 specifies 

terminating action for repetitive 

greasing of certain thrust reverser 

actuators required by paragraph (g) of 

AD 2019–20–01, Amendment 39–19754 

(84 FR 55495, October 17, 2019). This 

proposed AD would therefore continue 

to allow that terminating action. 

Actions Since AD 2021–24–20 and AD 

2023–03–05 Were Issued 

Since the FAA issued AD 2021–24–20 

and AD 2023–03–05, EASA superseded 

AD 2021–0130R1 and AD 2022–0127 

and issued EASA AD 2023–0157, dated 

July 31, 2023 (EASA AD 2023–0157) 

(referred to after this as the MCAI), for 

all Airbus SAS Model A350–941 and 

–1041 airplanes. The MCAI states that 

new or more restrictive airworthiness 

limitations have been developed. 

Airplanes with an original 

airworthiness certificate or original 

export certificate of airworthiness 

issued after June 1, 2023, must comply 

with the airworthiness limitations 

specified as part of the approved type 

design and referenced on the type 

certificate data sheet; this proposed AD 

therefore does not include those 

airplanes in the applicability. 

The FAA is proposing this AD to 

address hazardous or catastrophic 

airplane system failure. You may 

examine the MCAI in the AD docket at 

regulations.gov under Docket No. FAA– 

2023–2240. 

Related Service Information Under 1 

CFR Part 51 

The FAA reviewed EASA AD 2023– 

0157. This service information specifies 

new or more restrictive airworthiness 

limitations for airplane structures and 

safe life limits. 

This proposed AD would also require 

EASA AD 2022–0127, dated June 28, 

2022, which the Director of the Federal 

Register approved for incorporation by 

reference as of March 23, 2023 (88 FR 

10011, February 16, 2023). 

This proposed AD would also require 

EASA AD 2021–0130R1, dated June 10, 

2021, which the Director of the Federal 

Register approved for incorporation by 

reference as of January 27, 2022 (86 FR 

72838, December 23, 2021). 

This material is reasonably available 

because the interested parties have 

access to it through their normal course 

of business or by the means identified 

in ADDRESSES. 

FAA’s Determination 

This product has been approved by 

the aviation authority of another 

country and is approved for operation in 

the United States. Pursuant to the FAA’s 

bilateral agreement with this State of 

Design Authority, it has notified the 

FAA of the unsafe condition described 

in the MCAI referenced above. The FAA 

is issuing this NPRM after determining 

that the unsafe condition described 

previously is likely to exist or develop 

in other products of the same type 

design. 

Proposed AD Requirements in This 

NPRM 

This proposed AD would retain 

certain requirements of AD 2021–24–20 

and AD 2023–03–05. This proposed AD 

would also require revising the existing 

maintenance or inspection program, as 

applicable, to incorporate additional 

new or more restrictive airworthiness 

limitations, which are specified in 

EASA AD 2023–0157 already described, 

as proposed for incorporation by 

reference. Any differences with EASA 

AD 2023–0157 are identified as 

exceptions in the regulatory text of this 

AD. 

This proposed AD would require 

revisions to certain operator 

maintenance documents to include new 

actions (e.g., inspections). Compliance 

with these actions is required by 14 CFR 

91.403(c). For airplanes that have been 

previously modified, altered, or repaired 

in the areas addressed by this proposed 

AD, the operator may not be able to 

accomplish the actions described in the 

revisions. In this situation, to comply 

with 14 CFR 91.403(c), the operator 

must request approval for an alternative 

method of compliance (AMOC) 

according to paragraph (q)(1) of this 

proposed AD. 

Explanation of Required Compliance 

Information 

In the FAA’s ongoing efforts to 

improve the efficiency of the AD 

process, the FAA developed a process to 

use some civil aviation authority (CAA) 

ADs as the primary source of 

information for compliance with 

requirements for corresponding FAA 

ADs. The FAA has been coordinating 

this process with manufacturers and 

CAAs. As a result, the FAA proposes to 

incorporate EASA ADs by reference in 

the FAA final rule. This proposed AD 

would, therefore, require compliance 

with EASA ADs through that 

incorporation, except for any differences 

identified as exceptions in the 

regulatory text of this proposed AD. 

Using common terms that are the same 

as the heading of a particular section in 

an EASA AD does not mean that 

operators need comply only with that 

section. For example, where the AD 

requirement refers to ‘‘all required 

actions and compliance times,’’ 

compliance with this AD requirement is 

not limited to the section titled 

‘‘Required Action(s) and Compliance 

Time(s)’’ in EASA AD 2023–0157. 

Service information required by EASA 

ADs for compliance will be available at 

regulations.gov by searching for and 

locating Docket No. FAA–2023–2240 

after the FAA final rule is published. 

Airworthiness Limitation ADs Using 

the New Process 

The FAA’s process of incorporating 

by reference MCAI ADs as the primary 

source of information for compliance 

with corresponding FAA ADs has been 

limited to certain MCAI ADs (primarily 

those with service bulletins as the 

primary source of information for 

accomplishing the actions required by 

the FAA AD). However, the FAA is now 

expanding the process to include MCAI 

ADs that require a change to 

airworthiness limitation documents, 

such as airworthiness limitation 

sections. 

For these ADs that incorporate by 

reference an MCAI AD that changes 

airworthiness limitations, the FAA 

requirements are unchanged. Operators 

must revise the existing maintenance or 

inspection program, as applicable, to 

incorporate the information specified in 

the new airworthiness limitation 

document. The airworthiness 

limitations must be followed according 

to 14 CFR 91.403(c) and 91.409(e). 


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86842 Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Proposed Rules 

The previous format of the 

airworthiness limitation ADs included a 

paragraph that specified that no 

alternative actions (e.g., inspections) or 

intervals may be used unless the actions 

and intervals are approved as an AMOC 

in accordance with the procedures 

specified in the AMOCs paragraph 

under ‘‘Additional AD Provisions.’’ This 

new format includes a ‘‘New Provisions 

for Alternative Actions and Intervals’’ 

paragraph that does not specifically 

refer to AMOCs, but operators may still 

request an AMOC to use an alternative 

action or interval. 

Costs of Compliance 

The FAA estimates that this AD, if 

adopted as proposed, would affect 30 

airplanes of U.S. registry. The FAA 

estimates the following costs to comply 

with this proposed AD: 

ESTIMATED COSTS FOR RETAINED ACTIONS FROM AD 2021–24–20 

Action Labor cost Parts cost Cost per 

product 

Cost on U.S. 

operators 

Retained actions from AD 2021–24–20 ......... 4 work-hours × $85 per hour = $340 ............. $0 $340 $10,200 

The FAA estimates the total cost per 

operator for the retained actions from 

AD 2023–03–05 to be $7,650 (90 workhours × $85 per work-hour). 

The FAA has determined that revising 

the existing maintenance or inspection 

program takes an average of 90 workhours per operator, although the agency 

recognizes that this number may vary 

from operator to operator. Since 

operators incorporate maintenance or 

inspection program changes for their 

affected fleet(s), the FAA has 

determined that a per-operator estimate 

is more accurate than a per-airplane 

estimate. 

The FAA estimates the total cost per 

operator for the new proposed actions to 

be $7,650 (90 work-hours × $85 per 

work-hour). 

Authority for This Rulemaking 

Title 49 of the United States Code 

specifies the FAA’s authority to issue 

rules on aviation safety. Subtitle I, 

section 106, describes the authority of 

the FAA Administrator. Subtitle VII: 

Aviation Programs, describes in more 

detail the scope of the Agency’s 

authority. 

The FAA is issuing this rulemaking 

under the authority described in 

Subtitle VII, Part A, Subpart III, Section 

44701: General requirements. Under 

that section, Congress charges the FAA 

with promoting safe flight of civil 

aircraft in air commerce by prescribing 

regulations for practices, methods, and 

procedures the Administrator finds 

necessary for safety in air commerce. 

This regulation is within the scope of 

that authority because it addresses an 

unsafe condition that is likely to exist or 

develop on products identified in this 

rulemaking action. 

Regulatory Findings 

The FAA determined that this 

proposed AD would not have federalism 

implications under Executive Order 

13132. This proposed AD would not 

have a substantial direct effect on the 

States, on the relationship between the 

national Government and the States, or 

on the distribution of power and 

responsibilities among the various 

levels of government. 

For the reasons discussed above, I 

certify this proposed regulation: 

(1) Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866, 

(2) Would not affect intrastate 

aviation in Alaska, and 

(3) Would not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 14 CFR part 

39 as follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

■ 1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

■ 2. The FAA amends § 39.13 by: 

■ a. Removing Airworthiness Directive 

(AD) 2021–24–20, Amendment 39– 

21841 (86 FR 72838, December 23, 

2021); and AD 2023–03–05, 

Amendment 39–22330 (88 FR 10011, 

February 16, 2023); and 

■ b. Adding the following new AD: 

Airbus SAS: Docket No. FAA–2023–2240; 

Project Identifier MCAI–2023–00936–T. 

(a) Comments Due Date 

The FAA must receive comments on this 

airworthiness directive (AD) by January 29, 

2024. 

(b) Affected ADs 

(1) This AD replaces AD 2021–24–20, 

Amendment 39–21841 (86 FR 72838, 

December 23, 2021) (AD 2021–24–20); and 

AD 2023–03–05, Amendment 39–22330 (88 

FR 10011, February 16, 2023) (AD 2023–03– 

05). 

(2) This AD affects AD 2019–20–01, 

Amendment 39–19754 (84 FR 55495, October 

17, 2019) (AD 2019–20–01). 

(c) Applicability 

This AD applies to Airbus SAS Model 

A350–941 and –1041 airplanes, certificated 

in any category, with an original 

airworthiness certificate or original export 

certificate of airworthiness issued on or 

before June 1, 2023. 

(d) Subject 

Air Transport Association (ATA) of 

America Code 05, Time Limits/Maintenance 

Checks. 

(e) Unsafe Condition 

This AD was prompted by a determination 

that new or more restrictive airworthiness 

limitations are necessary. The FAA is issuing 

this AD to address hazardous or catastrophic 

airplane system failures. 

(f) Compliance 

Comply with this AD within the 

compliance times specified, unless already 

done. 

(g) Retained Requirements of AD 2021–24– 

20, With No Changes 

This paragraph restates the requirements of 

paragraph (g) of AD 2021–24–20, with no 

changes. Except as specified in paragraph (h) 

of this AD, comply with all required actions 

and compliance times specified in, and in 

accordance with, European Union Aviation 

Safety Agency (EASA) AD 2021–0130R1, 

dated June 10, 2021 (EASA AD 2021– 

0130R1). Accomplishing the revision of the 

existing maintenance or inspection program 

required by paragraph (m) of this AD 

terminates the requirements of this 

paragraph. 

(h) Retained Exceptions to EASA AD 2021– 

0130R1, With No Changes 

This paragraph restates the exceptions 

specified in paragraph (h) of AD 2021–24–20, 

with no changes. 


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Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Proposed Rules 86843 

(1) Where EASA AD 2021–0130R1 refers to 

‘‘the effective date of the original issue of this 

[EASA] AD,’’ this AD requires using January 

27, 2022 (the effective date of AD 2021–24– 

20). 

(2) The ‘‘Remarks’’ section of EASA AD 

2021–0130R1 does not apply to this AD. 

(i) Retained No Reporting for EASA AD 

2021–0130R1, With No Changes 

This paragraph restates the no reporting 

requirement of paragraph (i) of AD 2021–24– 

20, with no changes. Although the service 

information referenced in EASA AD 2021– 

0130R1 specifies to submit certain 

information to the manufacturer, this AD 

does not include that requirement. 

(j) Retained Revision of the Existing 

Maintenance or Inspection Program, With 

No Changes 

This paragraph restates the requirements of 

paragraph (j) of AD 2023–03–05, with no 

changes. For airplanes with an original 

airworthiness certificate or original export 

certificate of airworthiness issued on or 

before May 2, 2022: Except as specified in 

paragraph (k) of this AD, comply with all 

required actions and compliance times 

specified in, and in accordance with, EASA 

AD 2022–0127, dated June 28, 2022 (EASA 

AD 2022–0127). Accomplishing the revision 

of the existing maintenance or inspection 

program required by paragraph (m) of this 

AD terminates the requirements of this 

paragraph. 

(k) Retained Exceptions to EASA AD 2022– 

0127, With No Changes 

This paragraph restates the exceptions 

specified in paragraph (k) of AD 2023–03–05, 

with no changes. 

(1) The requirements specified in 

paragraphs (1) and (2) of EASA AD 2022– 

0127 do not apply to this AD. 

(2) Paragraph (3) of EASA AD 2022–0127 

specifies to revise ‘‘the AMP’’ within 12 

months after its effective date, but this AD 

requires revising the existing maintenance or 

inspection program, as applicable, within 90 

days after March 23, 2023 (the effective date 

of AD 2023–03–05). 

(3) The initial compliance time for doing 

the tasks specified in paragraph (3) of EASA 

AD 2022–0127 is at the applicable 

‘‘limitations’’ as incorporated by the 

requirements of paragraph (3) of EASA AD 

2022–0127, or within 90 days after March 23, 

2023 (the effective date of AD 2023–03–05), 

whichever occurs later. 

(4) The provisions specified in paragraphs 

(4) and (5) of EASA AD 2022–0127 do not 

apply to this AD. 

(5) The ‘‘Remarks’’ section of EASA AD 

2022–0127 does not apply to this AD. 

(l) Retained Restrictions on Alternative 

Actions and Intervals With a New Exception 

This paragraph restates the requirements of 

paragraph (l) of AD 2022–0127, with a new 

exception. Except as required by paragraph 

(m) of this AD, after the existing maintenance 

or inspection program has been revised as 

required by paragraph (j) of this AD, no 

alternative actions (e.g., inspections) and 

intervals are allowed unless they are 

approved as specified in the provisions of the 

‘‘Ref. Publications’’ section of EASA AD 

2022–0127. 

(m) New Revision of the Existing 

Maintenance or Inspection Program 

Except as specified in paragraph (n) of this 

AD: Comply with all required actions and 

compliance times specified in, and in 

accordance with, EASA AD 2023–0157, 

dated July 31, 2023 (EASA AD 2023–0157). 

Accomplishing the revision of the existing 

maintenance or inspection program required 

by this paragraph terminates the 

requirements of paragraphs (g) and (j) of this 

AD. 

(n) Exceptions to EASA AD 2023–0157 

(1) This AD does not adopt the 

requirements specified in paragraphs (1) and 

(2) of EASA AD 2023–0157. 

(2) Paragraph (3) of EASA AD 2023–0157 

specifies revising ‘‘the AMP’’ within 12 

months after its effective date, but this AD 

requires revising the existing maintenance or 

inspection program, as applicable, within 90 

days after the effective date of this AD. 

(3) The initial compliance time for doing 

the tasks specified in paragraph (3) of EASA 

2023–0157 is at the applicable ‘‘limitations’’ 

and ‘‘associated thresholds’’ as incorporated 

by the requirements of paragraph (3) of EASA 

AD 2023–0157, or within 90 days after the 

effective date of this AD, whichever occurs 

later. 

(4) This AD does not adopt the provisions 

specified in paragraphs (4) and (5) of EASA 

AD 2023–0157. 

(5) This AD does not adopt the ‘‘Remarks’’ 

section of EASA AD 2023–0157. 

(o) New Provisions for Alternative Actions 

and Intervals 

After the existing maintenance or 

inspection program has been revised as 

required by paragraph (m) of this AD, no 

alternative actions (e.g., inspections) and 

intervals are allowed unless they are 

approved as specified in the provisions of the 

‘‘Ref. Publications’’ section of EASA AD 

2023–0157. 

(p) Terminating Action for Certain Tasks 

Required by AD 2019–20–01 

After the maintenance or inspection 

program has been revised as required by 

paragraph (j) or (m) of this AD, the repetitive 

greasing specified in EASA AD 2018– 

0234R1, dated November 13, 2018, and 

EASA AD 2018–0234R2, dated September 17, 

2019, as required by AD 2019–20–01, is 

terminated for thrust reverser actuators, 

having part number (P/N) 351D9908–689, P/ 

N 351D9908–691 or P/N 351D9908–693. 

(q) Additional AD Provisions 

The following provisions also apply to this 

AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, International 

Validation Branch, FAA, has the authority to 

approve AMOCs for this AD, if requested 

using the procedures found in 14 CFR 39.19. 

In accordance with 14 CFR 39.19, send your 

request to your principal inspector or 

responsible Flight Standards Office, as 

appropriate. If sending information directly 

to the International Validation Branch, send 

it to the attention of the person identified in 

paragraph (r) of this AD. Information may be 

emailed to: 9-AVS-AIR-730-AMOC@faa.gov. 

Before using any approved AMOC, notify 

your appropriate principal inspector, or 

lacking a principal inspector, the manager of 

the responsible Flight Standards Office. 

(2) Contacting the Manufacturer: For any 

requirement in this AD to obtain instructions 

from a manufacturer, the instructions must 

be accomplished using a method approved 

by the Manager, International Validation 

Branch, FAA; or EASA; or Airbus SAS’s 

EASA Design Organization Approval (DOA). 

If approved by the DOA, the approval must 

include the DOA-authorized signature. 

(r) Additional Information 

For more information about this AD, 

contact Dat Le, Aviation Safety Engineer, 

FAA, 1600 Stewart Avenue, Suite 410, 

Westbury, NY 11590; telephone 516–228– 

7300; email 9-avs-nyaco-cos@faa.gov. 

(s) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference 

(IBR) of the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless this AD specifies otherwise. 

(3) The following service information was 

approved for IBR on [DATE 35 DAYS AFTER 

PUBLICATION OF THE FINAL RULE]. 

(i) European Union Aviation Safety Agency 

(EASA) AD 2023–0157. 

(ii) [Reserved] 

(4) The following service information was 

approved for IBR on March 23, 2023 (88 FR 

10011, February 16, 2023). 

(i) European Union Aviation Safety Agency 

(EASA) AD 2022–0127, dated June 28, 2022. 

(ii) [Reserved] 

(5) The following service information was 

approved for IBR on January 27, 2022 (86 FR 

72838, December 23, 2021). 

(i) European Union Aviation Safety Agency 

(EASA) AD 2021–0130R1, dated June 10, 

2021. 

(ii) [Reserved] 

(6) For EASA ADs 2021–0130R1, 2022– 

0127, and 2023–0157, contact EASA, KonradAdenauer-Ufer 3, 50668 Cologne, Germany; 

telephone +49 221 8999 000; email ADs@

easa.europa.eu; website easa.europa.eu. You 

may find this EASA AD on the EASA website 

at ad.easa.europa.eu. 

(7) You may view this service information 

at the FAA, Airworthiness Products Section, 

Operational Safety Branch, 2200 South 216th 

St., Des Moines, WA. For information on the 

availability of this material at the FAA, call 

206–231–3195. 

(8) You may view this material at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, 

visit www.archives.gov/federal-register/cfr/ 

ibr-locations or email fr.inspection@nara.gov. 


ddrumheller on DSK120RN23PROD with PROPOSALS1
86844 Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Proposed Rules 

Issued on December 8, 2023. 

Victor Wicklund, 

Deputy Director, Compliance & Airworthiness 

Division, Aircraft Certification Service. 

[FR Doc. 2023–27386 Filed 12–14–23; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–107423–23] 

RIN 1545–BQ85 

Section 45X Advanced Manufacturing 

Production Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and public hearing. 

SUMMARY: This document contains 

proposed regulations to implement the 

advanced manufacturing production 

credit established by the Inflation 

Reduction Act of 2022 to incentivize the 

production of eligible components 

within the United States. Eligible 

components include certain solar energy 

components, wind energy components, 

inverters, qualifying battery 

components, and applicable critical 

minerals. The proposed regulations 

would affect eligible taxpayers who 

produce and sell eligible components 

and intend to claim the benefit of an 

advanced manufacturing production 

credit, including by making elective 

payment or credit transfer elections. 

This document also provides notice of 

a public hearing on the proposed 

regulations. 

DATES: Written or electronic comments 

must be received by February 13, 2024. 

A public hearing on this proposed 

regulation has been scheduled for 

February 22, 2024, at 10 a.m. ET. 

Requests to speak and outlines of topics 

to be discussed at the public hearing 

must be received by February 13, 2024. 

If no outlines are received by February 

13, 2024, the public hearing will be 

cancelled. 

Requests to attend the public hearing 

must be received by 5 p.m. ET on 

February 20, 2024. The public hearing 

will be made accessible to people with 

disabilities. Requests for special 

assistance during the public hearing 

must be received by 5 p.m. ET on 

February 16, 2024. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate IRS and 

REG–107423–23) by following the 

online instructions for submitting 

comments. Requests for a public hearing 

must be submitted as prescribed in the 

‘‘Comments and Public Hearing’’ 

section. Once submitted to the Federal 

eRulemaking Portal, comments cannot 

be edited or withdrawn. The 

Department of the Treasury (Treasury 

Department) and the IRS will publish 

for public availability any comments 

submitted to the IRS’s public docket. 

Send paper submissions to: 

CC:PA:01:PR (REG–107423–23), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Mindy Chou, John Deininger, or 

Alexander Scott at (202) 317–6853 (not 

a toll-free number); concerning 

submissions of comments or the public 

hearing, Vivian Hayes at (202) 317–6901 

(not a toll-free number) or by email to 

publichearings@irs.gov (preferred). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to the Income Tax 

Regulations (26 CFR part 1) to 

implement section 45X of the Internal 

Revenue Code (Code). Section 45X was 

added to the Code on August 16, 2022, 

by section 13502(a) of Public Law 117– 

169, 136 Stat. 1818, 1971, commonly 

referred to as the Inflation Reduction 

Act of 2022 (IRA). Section 13502(c) of 

the IRA provides that section 45X 

applies to components produced and 

sold after December 31, 2022. 

I. Overview of Section 45X 

Section 45X(a)(1) provides that, for 

purposes of the general business credit 

under section 38 of the Code, the 

advanced manufacturing production 

credit (section 45X credit) for any 

taxable year is an amount equal to the 

sum of the credit amounts determined 

under section 45X(b) with respect to 

each eligible component, as defined in 

section 45X(c)(1), which is produced by 

the taxpayer, and during the taxable 

year, sold by such taxpayer to an 

unrelated person. Section 45X(a)(2) 

provides that any eligible component 

produced and sold by the taxpayer is 

taken into account only if the 

production and sale is in a trade or 

business of the taxpayer. 

Section 45X(a)(3) provides rules 

regarding the sale of components to an 

unrelated person, and generally 

provides a special rule that, for 

purposes of section 45X(a), treats a 

taxpayer as selling a component to an 

unrelated person if that component is 

sold to the unrelated person by a person 

related to the taxpayer. Under section 

45X(a)(3)(B), if a taxpayer makes an 

election in the form and manner 

prescribed by the Secretary of the 

Treasury or her delegate (Secretary), a 

sale of components by the taxpayer to a 

related person will be treated as if made 

to an unrelated person for purposes of 

section 45X(a) (Related Person Election). 

As a condition of, and prior to, a 

taxpayer making the Related Person 

Election, the Secretary may require such 

information or registration as the 

Secretary deems necessary for purposes 

of preventing duplication, fraud, or any 

improper or excessive credit amount. 

Section 45X(b)(1)(A) through (M) and 

section 45X(b)(2) set forth the credit 

amounts for each type of eligible 

component, which amounts, except for 

purposes of determining the credit 

amount for any applicable critical 

mineral, are subject to phase out rules 

set forth in section 45X(b)(3). For any 

eligible component (except applicable 

critical minerals) sold after December 

31, 2029, the credit amount for such 

component equals the product of the 

amount determined under section 

45X(b)(1) for such component 

multiplied by the applicable phase out 

percentage under section 45X(b)(3)(B)(i) 

through (iv). In the case of an eligible 

component sold during calendar year 

2030, 2031, and 2032, the phase out 

percentages are 75 percent, 50 percent, 

and 25 percent, respectively. In the case 

of an eligible component sold after 

December 31, 2032, the phase out 

percentage is zero percent. Thus, 

current law provides no section 45X 

credit after 2032 for eligible components 

other than for applicable critical 

minerals. 

Section 45X(b)(4) provides capacity 

limitations used to compute the credit 

amount for eligible battery cells and 

battery modules under sections 

45X(b)(1)(K)(ii) and (L)(ii). To compute 

the credit for these eligible components, 

section 45X(b)(4)(A) provides that the 

capacity determined with respect to a 

battery cell or battery module must not 

exceed a capacity-to-power-ratio of 

100:1. Section 45X(b)(4)(B) defines the 

term ‘‘capacity-to-power-ratio’’ as the 

ratio of the capacity of a battery cell or 

battery module to the maximum 

discharge amount of such cell or 

module. 

Section 45X(c)(1)(A) defines the term 

‘‘eligible component’’ to mean any solar 

energy component, any wind energy 

component, any inverter described in 

section 45X(c)(2)(B) through (G), any 


ddrumheller on DSK120RN23PROD with PROPOSALS1